How can artist get Siret number?

Question

I AM a retired art teacher who spends March to October in Brittany. For a few years now, I have been taking part in local art exhibitions and shows but I now find that unless I have a siret number, I have to declare myself to be an amateur and can only take part in two events a year. I sell very occasionally, barely meeting participation expenses. How I can obtain a number and what tax implications does this have? M.B.

Answer

You belong to the category of artiste-auteur. As an artist, it is an obligation to declare any income from the sale of your work to the tax office. In order to do so, you should register at the tax office as a micro-entreprise (ask them to do a déclaration d’existence) or sign up for the auto-entrepreneur regime. Under both statuses, you will receive siren and siret numbers.
A
t the end of the tax year, if you registered in the traditional way, you will have to declare your turnover (under the heading of benefices non-commerciaux - non-commercial earnings) and you will have an expenses allowance under the micro-entreprise regime, which is normally 34% of turnover.

Recognised artists should also apply for the social security regime at the maison des artistes, in return for a quarterly social charges payment.

However social charges payments and (if you take up the option) income tax ones are settled in a simplified way (with regular payments based on turnover) if you choose to be an auto-entrepreneur.